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State of Kerala - Section

Section 20 in Kerala Land Tax Act, 1961

20. Rule-making power.

(1)The Government may make rules for carrying into effect the provisions of this Act.
(2)In particular and without prejudice to the generality of the foregoing power, the Government may make rules-[***]
(a)as to the procedure to be followed by the prescribed authority and the appellate authority in the proceedings before them;]
(b)as to the conditions and limitations (including the conditions as to payment of fees) subject to which an application for reference to the District Court may be made under section 10;
(c)as to the manner and mode of fixing the gross income from lands;
(d)as to the service of notices and the communication of orders to parties;
(e)for the apportionment of the basic tax charged on Oodukoor holdings;
(f)as to the mode of making refunds;
(g)for defining the powers and duties of the officers appointed under this Act;
(h)for determining the kists or instalments in which the tax is payable and the dates on which such kists or instalments shall be due; and
(i)any other matter which has to be, or may be, prescribed for purposes of his Act.
(3)All rules made under this Act shall be laid for a period of not less than fourteen days before the Legislative Assembly, as soon as may be after they are made, and shall be subject to such modifications as the Assembly may make during the session in which they are so laid or the session immediately following.